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(1)林華德著，財政理論與政策，（台北：東華書局，民國六十三年十月，初版）。
(2)侯家駒著，從經濟理論看貨物稅，（台北：財政部財稅人員訓練所，民國六十一年九月）。
(3)陳聽安編著，財政學（現代財政理論與政策），（台北：財政部財稅人員訓練所，民國六十三年六月）。
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